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JUDGMENT Malik, CJ.-This is a reference under Section 66(1) of the Income-tax Act in which two questions are raised. The assessee filed an appeal before the Appellate Tribunal in which 22nd April, 1948, was the first date fixed for hearing. Notice of this application was sent to the assessee at the address given for service. The notice was as follows:- "Take notice that the above appeal has been fixed for hearing at 23A, Thornhill Road, Allahabad, at 10-30 a.m. on 22nd April, 1948". The notice came back unserved with an endorsement by the postal authorities as follows:-''Not claimed". The Tribunal thereupon postponed the hearing to 28th July, 1949, and a fresh notice in exactly similar terms was sent by registered post. This came back with the endorsement by the postal authorities as follows:-"Refused" The Tribunal thereupon dismissed the case for default on 28th July, 1948. The order of the Tribunal was as follows:- "Notice of the first hearing in this appeal was sent to the appellant by the postal address by which he undertook to receive the notice but it was received with the endorsement 'not claimed' on it after the date of hearing, viz., 22nd April, 1948, had passed away. We, therefore, adjourned the appeal sine die and issued a fresh notice by the same postal address for today. This has been returned with the note by the postal authorities 'Refused'. As a matter of precaution, we also had a letter sent to Mr. Trivedi, the gentleman who actually filed and prosecuted the appeal in its initial and intermediate stages till now but he has not even cared to acknowledge the same. In the circumstances, the notice is duly served. No one appears for the appellant. The appeal is, therefore, dismissed for default of prosecution under Rule 24 of the Income-tax Appellate Tribunal Rules, 1946". The assessee did not move the Appellate Tribunal to set aside the order of 28th July, 1948, dismissing his appeal for default but applied for a reference under Section 66(1) of the Income-tax Act. The Tribunal has referred two questions for answer. The first is:- "Whether the mere endorsement of 'refusal' to accept the service of the notice of hearing of the appeal made by the…

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